# Shoenberg v. Commissioner

> United States Board of Tax Appeals · May 8, 1934 · 30 B.T.A. 659

URL: https://www.frixlaw.com/law-library/cases/4495228

## Case

- **Full name:** SYDNEY M. SHOENBERG, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** May 8, 1934
- **Citations:** 30 B.T.A. 659; 1934 BTA LEXIS 1287
- **Precedential status:** Published
- **Opinion:** Dissent by Trammell
- **Judges:** Fossan, Smith, Trammell, Leech, Goodrich
- **Cited by:** 13 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4495228

## Opinion text

Trammell,
dissenting: In my opinion, the taxpayer has literally met every statutory provision to entitle him to a deductible loss. I see no basis for holding that the sale was not bona fide.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495228. Public record. Not legal advice.